Research On Comprehensive Budget Management Of KJ Private Universities Under Strategic Orientatio

Due to the increasing attention paid to education in China,private education has become a very important part of China’s education system,and has made great contributions to the development of society and economy.How to achieve greater growth in this opportunity is a major challenge faced by private colleges and universities.To this end,the private colleges and universities should give full play to their own resource advantages,adopt various ways to enhance their influence,create their own characteristics,and realize the transformation from scale expansion to connotation brand development.Brand development without the educational quality,improve school quality requires reasonable resource management and optimal allocation to achieve,this needs to increase the role of university budget management,traditional budget management mode in operation efficiency and efficiency is obviously unable to meet the management needs,so build a accord with the private university itself development strategy of comprehensive budget management system is very necessary.The comprehensive budget management of Chinese colleges and universities started late,and the private colleges and universities have less practical experience for reference,and the theoretical research is still lacking.Taking KJ College as an example,this paper aims to explore the necessity,feasibility and effectiveness of applying strategically oriented comprehensive budget management in private universities,so as to promote the development of the connotation brand of the college.Based on the theory of budget management,combined with the theory of strategic management,the theory of performance management theory and other economic management disciplines,this paper deeply discusses the concept and composition of comprehensive budget management,and combined with its unique characteristics and methods,discusses the feasibility and necessity of strategic oriented comprehensive budget management in private universities.In addition,this paper also analyzes the problems existing in the budget management practice of KJ College,and gives optimization suggestions and corresponding safeguard measures,in order to achieve better budget management effect.This paper aims to explore the design and optimization of the strategically oriented comprehensive budget management system of KJ College,including five aspects of organization system,target system,preparation system,control system and assessment system.First of all,the development of college strategic target subdivided into the overall goal,and as the cornerstone to determine the goal of the comprehensive budget management,finally to the comprehensive budget management system,the target system and assessment system using the strategic map and balanced scorecard,further improve the comprehensive budget management system,the college to improve the overall operational efficiency and financial management level.It is expected that the summary and research of this paper can provide help and reference for the connotative development of other private universities.